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A German company has requested a ruling regarding the VAT liability of its services for mediating and managing residential rentals through a website. The DGT has determined that its brokerage services are subject to tax when the properties are located in Spanish territory.
Cuestión planteada Sujeción de las operaciones objeto de consulta.
El servicio de intermediación prestado por la plataforma está sujeto al IVA cuando el destinatario es un empresario o profesional con establecimiento permanente en España (como los arrendadores de inmuebles). La base imponible será la comisión percibida y el tipo aplicable será el general del 21%. Si la plataforma también cobra comisión al arrendatario, esta también estará sujeta al IVA si la mediación se refiere a inmuebles en territorio español.
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